Taxation of deceased estates for estate practitioners (Substantive Law)

Speaker:  Ian Raspin is the Managing Director of BNR Partners and is recognised both nationally and internationally on Australian estate taxation matters. He is a current sitting member of CPA Australia Taxation Centre of Excellence, sits on the Planning Advisory Committee for the College of Law, and immediate past Chair of the Society of Trust and Estate Practitioners Australia Limited.

About the webinar: This session will focus on the personal contingent tax liabilities of executors (and the step-by-step process of executors dispensing their numerous tax responsibilities including the lodgment of the deceased’s final return and subsequent estate returns.

The presentation will also address several fundamental tax issues from an estate perspective such as the implications of capital gains tax rollover relief, the distribution of superannuation death benefits and the application of the present entitlement rules of beneficiaries from a trust.

This session leverages the speaker's unique specialist insights into estate taxation from estate taxation work across Australia with listed ASX trustee companies, solicitors, barristers and in accepting orders from the Supreme Court.

Attendees will learn :

•  What are the foundational estate tax issues advisers need to be across for deceased estates
• What is your role as an adviser when acting as a personal executor for an estate
• Explore the income tax legislative environment of deceased estates and responsibilities of Legal Personal Representative (LPR)
• What are estate tax implications of CGT rollover relief, Superannuation death benefits, trust beneficiaries, estate income and who is responsible for tax